How self-employed personal trainers and fitness instructors are taxed in 2026/27, including gym floor rent, kit expenses, insurance, mileage for outdoor sessions and Class 4 NI.
The Rent a Room Scheme lets you earn up to £7,500 tax-free in 2026/27 from letting a furnished room in your home. Full worked example for a £700-a-month lodger, plus what happens above the threshold.
How the Small Business Bonus Scheme reduces non-domestic (business) rates for small firms in Scotland in 2026/27, the rateable value thresholds, and how it differs from English small business rate relief.
How Scottish sole traders pay income tax on their trading profits in 2026/27 — the same six-band Scottish system that applies to employees applies to self-employed income too.
Shared Lives carers, who welcome an adult with care needs into their own home, benefit from Qualifying Care Relief — the same generous tax exemption used by foster carers, which shelters most or all of their care payments from income tax.
Simple Assessment is a bill HMRC calculates for you with no tax return required, unlike Self Assessment where you calculate and file your own return. Who gets each, and how payment works in 2026/27.
Whether UK sole traders are legally required to have a separate business bank account in 2026/27, and how HMRC's record-keeping rules and Making Tax Digital change the practical answer.
How umbrella company margins, employer costs and deductions work in 2026/27 — what actually comes off a contractor's day rate before take-home pay, beyond just the umbrella's stated fee.
How non-domestic rates relief for small businesses works in Wales in 2026/27 — rateable value bands, retail/hospitality/leisure relief, and how it differs from Scotland and England.
An explainer on why corporation tax remains reserved to Westminster while income tax is devolved to Scotland in 2026/27, and what this means for businesses comparing Scottish and rUK tax treatment.
Who qualifies for 30 hours free childcare in 2026/27, the income limits for each parent, how to reconfirm eligibility, and how it interacts with Tax-Free Childcare.
The difference between a bare trust and a discretionary trust for passing money to children in 2026/27 — control, tax treatment, and the age-18 access problem, compared side by side.
